IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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編號 UILC 主題 發布日期
200625015 9100.22-00 Other 06/23/2006
200625015 1503.04-04 Dual Resident Corporation 06/23/2006
200625014 2652.01-02 Special Election for QTIP 06/23/2006
200625014 9100.00-00 Extension of Time for Making Certain Elections 06/23/2006
200625013 2601.00-00 Tax On Generation Skipping Transfers 06/23/2006
200625013 9100.00-00 Extension of Time for Making Certain Elections 06/23/2006
200625012 9100.22-00 Other 06/23/2006
200625012 1503.04-04 Dual Resident Corporation 06/23/2006
200625011 2703.00-00 Certain Rights and Restrictions Disregarded 06/23/2006
200625010 7701.00-00 Definitions 06/23/2006
200625009 7701.00-00 Definitions 06/23/2006
200625008 7701.00-00 Definitions 06/23/2006
200625008 9100.00-00 Extension of Time for Making Certain Elections 06/23/2006
200625007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/23/2006
200625006 61.00-00 Gross Income v. Not Gross Income 06/23/2006
200625006 6041.00-00 Information at Source 06/23/2006
200625005 9100.22-00 Other 06/23/2006
200625005 1503.04-04 Dual Resident Corporation 06/23/2006
200625004 9100.09-00 Section 442; Accounting Periods 06/23/2006
200625003 41.00-00 Credit for Increasing Research Activities 06/23/2006
200625002 9100.00-00 Extension of Time for Making Certain Elections 06/23/2006
200625001 1362.01-03 Late Elections 06/23/2006
200624071 35.00-00 Overpayments of Tax 06/16/2006
200624070 408.00-00 Individual Retirement Accounts 06/16/2006
200624069 501.07-01 Profit v. Not for Profit 06/16/2006